Non-mandatory illustrative guidance : draft amended ESRS

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<subTitle>: draft amended ESRS</subTitle>
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<abstract displayLabel="Summary">The document provides practical examples and clarifications to support the application of the revised European Sustainability Reporting Standards (ESRS). It explains how companies can structure sustainability statements, apply double materiality, and link disclosures to financial reporting. The guidance covers general requirements and detailed topics across environmental (climate change, pollution, water, biodiversity, resource use), social (own workforce, value chain workers, affected communities, consumers), and governance (business conduct) standards. It includes illustrative approaches for policies, actions, targets, and metrics, as well as examples for scenario analysis, stakeholder engagement, and risk management. While non-binding, the document aims to enhance consistency, transparency, and comparability in sustainability reporting under the ESRS framework</abstract>
<tableOfContents displayLabel="Contents">Amended ESRS 1  General Requirements -- Environmental Standards -- Social Standards -- Governance Standards -- Flowchart for Determining Disclosures under the ESRS -- Example of Structure of the ESRS Sustainability Statement -- Example of Incorporation by Reference -- Amended ESRS 2 General Disclosures -- Amended ESRS E1  Climate Change -- Amended ESRS E2  Pollution -- Amended ESRS E3  Water -- Amended ESRS E4  Biodiversity and Ecosystems -- Amended ESRS E5  Resource Use and Circular Economy -- Amended ESRS S1  Own Workforce -- Amended ESRS S2  Workers in the Value Chain -- Amended ESRS S3  Affected Communities -- Amended ESRS S4  Consumers and End-Users -- Amended ESRS G1</tableOfContents>
<note type="statement of responsibility">European Financial Reporting Advisory Group</note>
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<topic>Normativa comunitaria</topic>
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<topic>Finanzas</topic>
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<topic>Requerimientos financieros</topic>
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<topic>Informes financieros</topic>
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<topic>Gerencia de riesgos</topic>
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<topic>Sostenibilidad</topic>
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<topic>Criterios ESG</topic>
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<url displayLabel="electronic resource" usage="primary display">https://www.efrag.org/sites/default/files/media/document/2025-07/ESRS_Exposure_Draft_July_2025_Non-Mandatory-Implementation-Guidance_%28NMIG%29.pdf</url>
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<publisher>Brussels : European Financial Reporting Advisory Group, 2025</publisher>
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